[[Letterhead of NetEase.com, Inc.] September 2, 2011 Ms. Mara Ransom Ms. Angie Kim Mr. William Thompson Mr. James Allegretto Mr. Adam Phippen Division of Corporation Finance 100 F Street, N.E. Re: NetEase.com, Inc. (the Company) Form 20-F for the Fiscal Year Ended December 31, 2010 Filed June 22, 2011 File No. 0-30666 (the 2010 Form 20-F) Dear Ms. Ransom, Ms.]
[[Letterhead of NetEase.com, Inc.] September 2, 2011 Ms. Mara Ransom Ms. Angie Kim Mr. William Thompson Mr. James Allegretto Mr. Adam Phippen Division of Corporation Finance 100 F Street, N.E. Re: NetEase.com, Inc. (the Company) Form 20-F for the Fiscal Year Ended December 31, 2010 Filed June 22, 2011 File No. 0-30666 (the 2010 Form 20-F) Dear Ms. Ransom, Ms.]
[[CHANGYOU.COM LIMITED LETTERHEAD] September 2, 2011 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Stephen G. Kirkorian, Accounting Branch Chief Re: Changyou.com Limited Form 20-F for the Fiscal Year Ended December 31, 2010 Filed on February 28, 2011 Form 6-K filed on February 1, 2011 File No. 001-34271 Dear Mr. Kirkorian: Changyou is responsible for the]
[[Letterhead of NetEase.com,Inc.] September2, 2011 Ms.Mara Ransom Ms.Angie Kim Mr.William Thompson Mr.Jameslegretto Mr.Adam Phippen Division ofrporation Finance 100 F Street, N.E. Re: NetEase.com,Inc. (thempany) Form20-F for the Fiscal Year Ended December31, 2010 Filed June22, 2011 File No.0-30666 (the 2010 Form20-F) Dear Ms.Ransom, Ms.Kim, Mr.Thompson, Mr.Allegretto and Mr.Phippen: Staff]
[[Letterhead of NetEase.com,Inc.] September2, 2011 Ms.Mara Ransom Ms.Angie Kim Mr.William Thompson Mr.Jameslegretto Mr.Adam Phippen Division ofrporation Finance 100 F Street, N.E. Re: NetEase.com,Inc. (thempany) Form20-F for the Fiscal Year Ended December31, 2010 Filed June22, 2011 File No.0-30666 (the 2010 Form20-F) Dear Ms.Ransom, Ms.Kim, Mr.Thompson, Mr.Allegretto and Mr.Phippen: Staff]
[[Letterhead of Goulston & Storrs, P.C.] September 2, 2011 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Stephen G. Kirkorian, Accounting Branch Chief Re: Changyou.com Limited Form 20-F for the Fiscal Year Ended December 31, 2010 Filed on February 28, 2011 Form 6-K filed on February 1, 2011 File No. 001-34271 Dear Mr. Kirkorian: Changyou SEC Comment]
[[Letterhead of NetEase.com,Inc.] September2, 2011 Ms.Mara Ransom Ms.Angie Kim Mr.William Thompson Mr.Jameslegretto Mr.Adam Phippen Division ofrporation Finance 100 F Street, N.E. Re: NetEase.com,Inc. (thempany) Form20-F for the Fiscal Year Ended December31, 2010 Filed June22, 2011 File No.0-30666 (the 2010 Form20-F) Dear Ms.Ransom, Ms.Kim, Mr.Thompson, Mr.Allegretto and Mr.Phippen: Staff]
[[Letterhead of NetEase.com,Inc.] September2, 2011 Ms.Mara Ransom Ms.Angie Kim Mr.William Thompson Mr.Jameslegretto Mr.Adam Phippen Division ofrporation Finance 100 F Street, N.E. Re: NetEase.com,Inc. (thempany) Form20-F for the Fiscal Year Ended December31, 2010 Filed June22, 2011 File No.0-30666 (the 2010 Form20-F) Dear Ms.Ransom, Ms.Kim, Mr.Thompson, Mr.Allegretto and Mr.Phippen: Staff]
[[CHANGYOU.COM LIMITED LETTERHEAD] September2, 2011 VIA EDGAR STYLE="font-family:Times New Roman" SIZE="2"> Division ofrporation Finance 100 F Street, N.E. Attn: Stephen G. Kirkorian, Accounting Branch Chief Re: Changyou.com Limited Form 20-F for the Fiscal Year Ended December 31, 2010 Filed on February 28, 2011 Form 6-K filed on February 1, 2011]
[FORM 20-F/A AMENDMENT NO. 2 (Mark One) o OR x For the fiscal year ended December 31, 2010. OR o OR o Date of event requiring this shell company report JinkoSolar Holding Co., Ltd. N/A Cayman Islands (Jurisdiction of incorporation or organization) 1 Jingke Road Shangrao Economic Development Zone Jiangxi Province, 334100 People’s Republic of China (86-793) 846-9699 Longgen Zhang,] [I, Kangping Chen, certify that: 1. I have reviewed this annual report on Form 20-F/A of JinkoSolar Holding Co., Ltd. (the “Company”); 2. Based on my knowledge, this annual report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which] [I, Longgen Zhang, certify that: 1. I have reviewed this annual report on Form 20-F/A of JinkoSolar Holding Co., Ltd. (the “Company”); 2. Based on my knowledge, this annual report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which] [the date hereof (1) (2) The information contained in the annual report fairly presents, in all material respects, the financial condition and results of operations of the Company. Kangping Chen Chief Executive Officer September 2, 2011] [the date hereof (1) (2) The information contained in the annual report fairly presents, in all material respects, the financial condition and results of operations of the Company. Longgen Zhang Chief Financial Officer September 2, 2011]
